arXiv:2501. 14750v3 Announce Type: replace-cross Abstract: Carbon emissions significantly contribute to climate change, and carbon credits have emerged as a key tool for mitigating environmental damage and helping organizations manage their carbon footprint.
The paper proposes EPA-CarbonNet, a six‑layer model that fuses carbon market price series with policy text via cross‑attention and calibrated intervals, aiming to provide explainable, policy‑aware predictions for carbon credit prices. It evaluates the approach on eleven years of daily S&P carbon index data, finding that a simple random walk outperforms the model on five‑day RMSE, while the model achieves the best directional accuracy at 58.6%. The study identifies ten recurring gaps in current research and releases all code, data, and results publicly.
Carbon markets put a price on emissions, yet that price remains hard to forecast. Work in this area clusters on the EU and Chinese schemes, compresses regulatory text into a sentiment score, and repor...
arXiv:2606. 02604v1 Announce Type: cross Abstract: ESG and climate risk data remain fragmented across heterogeneous Scope 1, Scope 2, and Scope 3 reporting environments, while conventional validation pipelines lack provenance aware auditability, hidden drift detection, and reproducibility oriented governance.
arXiv:2606. 10660v1 Announce Type: cross Abstract: AI inference services -- API subscriptions, enterprise chat tools, and SaaS products with embedded AI features -- fall unambiguously within Scope 3 Category 1 under the Corporate Sustainability Reporting Directive (CSRD), which requires disclosure for fiscal years starting January 2024.
arXiv:2607. 05484v1 Announce Type: cross Abstract: The adoption of non-parametric machine learning models for regulatory capital estimation introduces a fundamental governance challenge: the inability to explain model outputs in a manner auditable by supervisory bodies.
Specialist training beats generalist scale when forecasting financial statements. To our knowledge, no prior work jointly forecasts complete financial statements beyond one year, yet in a discounted-cash-flow valuation most firm value sits past that window.
arXiv:2605. 23955v3 Announce Type: replace Abstract: Deploying machine learning in regulated financial environments -- credit risk, fraud detection, and anti-money laundering -- exposes critical vulnerabilities in algorithmic reproducibility.
As the capabilities and ubiquity of Large Language Models (LLMs) grow, so does their environmental footprint. Despite calls for responsible AI, the machine learning community lacks standardised practi...
We present an interpretable machine learning pipeline to decompose Cross-Sectional Equity Return Predictability into auditable factor contribution. We apply an XGBoost model with TreeSHAP attribution and conduct stress testing on 3632 Chinese A-share stocks from 2009 until 2019.
arXiv:2609.23703v1 Announce Type: cross Abstract: Financial language models can transform unstructured firm-specific news into structured decision signals, but financial AI research lacks an integrat...
arXiv:2608. 11327v1 Announce Type: new Abstract: Specialist training beats generalist scale when forecasting financial statements.